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2017 (2) TMI 672 - AT - Central ExciseManufacture - production of goods like tower parts, structures, GT Line, V cross arms, HT/LT line materials - Whether subjecting the MS Angles, Channels, Plates etc. to the process of to cutting to the required size, drilling holes, riveting, welding etc. to fabricate "HT Lines", "11KV 'V' Cross Arms", "11KV top Clamps", "DC-8' Centre", "U Clamps", "Four Pin Arms" etc. which are used as parts of Transmission Tower, amounts to manufacture and would attract central excise duty? - appellant contested that they procured duty paid MS Channels, MS Plates and MS Angles and the processes undertaken by them does not amount to manufacture. Held that: - the appellant is undertaking the process of cutting of channels, plates and angles and subjecting them to hole with the purpose of putting the same to use. The Tribunal's order in appellant's own case EXECUTIVE ENGINEER, FABRICATION WORKSHOP MPSEB Versus COMMR. OF C. EX., BHOPAL [2004 (7) TMI 228 - CESTAT, NEW DELHI] is on the same issue as to whether the activity of the appellant of producing transformed structures from MS Rods, MS Channels etc. amounts to manufacture. The Tribunal held that there is no activity of "manufacture" attracting excise liability. The process of fabrication of columns, purlines etc. by cutting, drilling, punching and welding does not amount to manufacture - the appellants are held not liable for Central Excise duty - appeal allowed - decided in favor of appellant.
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